Earnt Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12210745

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		43,210		72,638

			43,210		72,638
CURRENT ASSETS
Debtors	5	20,529		24,596
Cash at bank and in hand		62,800		11,169

		83,329		35,765
Creditors: Amounts Falling Due Within One Year	6	(118,089 )		(42,285 )

NET CURRENT ASSETS (LIABILITIES)			(34,760 )		(6,520 )

TOTAL ASSETS LESS CURRENT LIABILITIES			8,450		66,118

NET ASSETS			8,450		66,118

CAPITAL AND RESERVES
Called up share capital	7		156		156
Share premium account			451,402		451,402
Profit and Loss Account			(443,108 )		(385,440 )

SHAREHOLDERS' FUNDS			8,450		66,118

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Earnt Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Lauren Nichola Scott-Harris

Director

24 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Earnt Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12210745 . The registered office is 21a Noel Street, London, W1F 8GR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future.

2.3. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

They are amortised to profit and loss account over their estimated economic life of 5 years.

2.5. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to on a straight line basis over their expected useful economic lives of 3 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Earnt Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the profit / loss before taxation.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other	Digital Builds	Total
	£	£	£
Cost
As at 1 October 2024	17,169	77,980	95,149

As at 30 September 2025	17,169	77,980	95,149

Amortisation
As at 1 October 2024	7,242	15,269	22,511
Provided during the period	3,434	25,994	29,428

As at 30 September 2025	10,676	41,263	51,939

Net Book Value
As at 30 September 2025	6,493	36,717	43,210

As at 1 October 2024	9,927	62,711	72,638

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Earnt Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,500	23,620
Other debtors	29	976

	20,529	24,596

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,737	26,797
Other creditors	98,516	5,855
Taxation and social security	8,836	9,633

	118,089	42,285

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,555,724 Ordinary Shares of £ 0.0001 each	156	156

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